[236T Further provision about significant and controlling interests]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[236T  Further provision about significant and controlling interests]

[(1)     This section applies for the purposes of—

(a)     section 236L(2) (trustees hold a significant interest in C), and

(b)     section 236M (controlling interest requirement).

(2)     Chapter 6 of Part 5 of CTA 2010 (group relief: equity holders and profits or assets available for distribution) applies as it applies for the purposes of the provisions mentioned in section 157(1) of that Act.

(3)     The trustees are to be treated,

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